2021 (3) TMI 1213

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..... ORDER 1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the petitioner has sought reliefs in the context of the GST Amnesty Scheme. To bring focus on the nature of the grievance, the reliefs which have been sought in these proceedings are extracted below: a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through .....

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..... nappropriate to entertain a proceeding under Article 32 of the Constitution. The petitioner, inter alia, seeks (i) an extension of the Amnesty Scheme; (ii) a cap on the late fees to be collected; (iii) exemption from the payment of late fees between 25 March 2020 and 30 June 2020; and (iv) refund of amounts calculated. 3 The Amnesty Scheme itself lies in the realm of a policy intervention by the .....

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